P.A. JOSE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court of Kerala at Ernakulam, in its judgment dated August 7, 2020, dismissed all three writ petitions. This decision was based on a withdrawal memo filed by the counsel for the petitioners. Consequently, the court did not delve into the merits of any potential issues that might have been raised in the petitions. The operative direction was solely to dismiss the petitions as withdrawn. No specific findings on any substantive legal or factual matters were made.
What were the facts?
These three writ petitions (WP(C) Nos. 41015/2018, 40709/2018, and 40983/2018) were filed by M/s. Josco Jewellers Pvt. Ltd., P.A. Jose (proprietor), and M/s. Josco Gold Corporation Private Limited, respectively. All petitioners are represented by their respective General Managers or Proprietors. The respondents are the Principal Commissioner of Income Tax, Kottayam, and the Assistant Commissioner of Income Tax, Circle-1, Kottayam. The petitions were heard together on August 7, 2020. The judgment does not specify the assessment years or the specific orders/actions under challenge, nor does it mention any amounts in dispute.
What were the issues?
The primary issue before the High Court was the fate of the writ petitions. The judgment does not record any specific questions of law or fact that the court was required to decide. It also does not record any arguments presented by either the petitioners or the respondents. The only relevant aspect is the procedural development leading to the final decision.
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 07TH DAY OF AUGUST 2020 / 16TH SRAVANA, 1942 WP(C).No.41015 OF 2018(B) PETITIONER: M/S.JOSCO JEWELLERS PVT.LTD., RAJIV GANDHI SHOPPING COMPLEX, KOTTAYAM,REPRESENTED BY ITS GENERAL MANAGER,SRI.SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,KOTTAYAM-686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).40983/2018(W), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.41015/2018 & connected cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40709 OF 2018(K) PETITIONER: P.A. JOSE,PAYYAPPALLIL HOUSE, THIRUVATHUKKAL P.O.,KOTTAYAM 686 001, REPRESENTED BY ITS PROPRIETOR SRI. P.A. JOSE. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM 686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTTAYAM 686 001. BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40983/2018(W), WP(C).41015/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.41015/2018 & connected cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY,THE 07TH DAY OF AUGUST 2020/16TH SRAVANA, 1942 WP(C).No.40983 OF 2018(W) PETITIONER: M/S.JOSCO GOLD CORPORATOIN PRIVATE LIMITED, JOSCO COMPLEX, NAGAMPADAM, KOTTAYAM-686 001, REPRESENTED BY ITS' GENERAL MANAGER, MR. SABU THOMAS. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SRI.AJAY V.ANAND RESPONDENTS: 1 THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM-686 001. 2 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-I, KOTTAYAM-686 001. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.08.2020, ALONG WITH WP(C).40709/2018(K), WP(C).41015/2018(B), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)Nos.41015/2018 & connected cases 4 JUDGMENT Dated this the 7th day of August, 2020 In view of the withdrawal memo filed by the counsel for the petitioner, these writ petitions are dismissed as withdrawn. Sd/- N. NAGARESH JUDGE ncd
WP(C)Nos.41015/2018 & connected cases 5 APPENDIX OF WP(C) 41015/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 13.3.2015 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY.COMMISSIONER OF INCOME TAX.CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 9.4.2018 EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 17.4.2018 EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 9.7.2018 EXHIBIT P7 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16.7.2018 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 31.7.2018 EXHIBIT P9 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER
WP(C)Nos.41015/2018 & connected cases 6 APPENDIX OF WP(C) 40709/2018 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 13/3/2015 EXHIBIT P3 TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 9.4.18 EXHIBIT P5 TRUE COPY OF THE REPLY DATED 17.4.18 EXHIBIT P6 TRUE COPY OF THE ORDER DATED 9.7.18 EXHIBIT P7 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 31.7.18 EXHIBIT P9 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALL ARE DATED 7.8.18 (4 NOS).
WP(C)Nos.41015/2018 & connected cases 7 APPENDIX OF WP(C) 40983/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2015 FOR THE ASSESSMENT YEAR 2013-14. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 13/03/2015. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 17.3.2015 OF THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ERNAKULAM. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 09.04.18 EXHIBIT P5 TRUE COPY OF THE REPLY DATED 17.4.18 EXHIBIT P6 TRUE COPY OF THE ORDER DATED 09.07.18 EXHIBIT P7 TRUE COPY OF THE APPLICATION FOR RECTIFICATION DATED 16/7/2018 EXHIBIT P8 TRUE COPY OF THE ORDER DATED 31/07/2018 EXHIBIT P9 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF INTEREST ALONG WITH COVERING LETTER.
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